Tax Policy Blog

Three Possible Impacts of the TCJA Related to the Financial Services Sector

Stock Buybacks Don’t Hinder Investment Spending

Stock buybacks transfer capital from old established firms to new and innovative ones that need capital to meet their potential.

New Jersey May Adopt Highest Corporate Tax in the Country

A Small Victory on the Global Spread of Soda Taxes

The Complicated Nature of the Deductibility of Drug Advertising

Update: The Impact of Enacting President Trump’s Tariffs

Second Round of Tax Reform Might Address Retirement Accounts

Seattle City Council Votes Overwhelmingly to Repeal New Business Head Tax

New Jersey Still Considering Hefty Corporate Tax Increase, a Move in the Wrong Direction

Social Security in Deficit: Why and What to Do About It

The OECD Highlights the Economic Growth Benefits of Full Expensing

The Organisation for Economic Co-operation and Development (OECD) praised a measure in the Tax Cuts and Jobs Act (TCJA) passed last December.

New Letter Says the “Retail Glitch” is Discouraging Business Investment

Retail groups sent a letter to Congress explaining that the “retail glitch” in the Tax Cuts and Jobs Act would discourage business investment.

The Potential Outcomes of the Wayfair Online Sales Tax Case

Taxing Patreon Contributions

Automobile Tariffs Would Offset Half the TCJA Gains for Low-income Households

Highlights from the New JCT Tax Expenditure Report

How have federal tax expenditures changed since passage of the Tax Cuts and Jobs Act? We compare 2017 and 2018 Joint Committee on Taxation estimates.

IRS to Issue Guidance Clarifying Viability of SALT Deduction Cap Workarounds

States Taxing Sports Betting: Lessons From Other Revenue Streams

Business Head Taxes Take Aim at Having “Too Many Good Jobs”

Indiana Passes Conformity Bill in One-Day Special Session

Indiana recently passed tax conformity legislation linking the state’s individual and corporate tax code to the new federal law.